RG 26 Resignation, removal and replacement of auditors
Issued 18 June 2015
This guide explains the policies and principles that influence how we may exercise our powers to give consent or approval to the resignation, removal or replacement of auditors.
It explains how these policies and principles apply to auditors of:
- public companies
- financial reports and compliance plans of registered managed investment schemes (registered scheme financial reports and compliance plans)
- Australian financial services (AFS) licensees, and
- trust accounts of credit licensees (credit licensee trust accounts).
We discuss considerations for directors and audit committees.
We also give guidance about how to apply to ASIC for consent, including what information should be provided with the application.